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Revenue Scotland and Tax Powers Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 16
- SCHEDULE 3
- Giving effect to claims...
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Revenue Scotland and Tax Powers Act 2014, Cross Heading: Giving effect to claims and amendments is up to date with all changes known to be in force on or before 13 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Giving effect to claims and amendmentsS
12(1)As soon as practicable after a claim is made, amended or corrected under paragraph 10 or 11, Revenue Scotland must give effect to the claim or amendment by discharge or repayment of tax.S
(2)Where Revenue Scotland enquires into a claim or amendment—
(a)sub-paragraph (1) does not apply until a closure notice is given under paragraph 14 (completion of enquiry), and then it applies subject to paragraph 16 (giving effect to amendments under paragraph 14), but
(b)Revenue Scotland may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
Commencement Information
I1Sch. 3 para. 12 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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